頁籤選單縮合
題 名 | 地方財政能力與教育經費負擔之分攤機制=An Educational Expenditure Sharing Mechanism Connecting the Fiscal Capacities in Local Governments |
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作 者 | 曾巨威; | 書刊名 | 人文及社會科學集刊 |
卷 期 | 16:2 2004.06[民93.06] |
頁 次 | 頁197-239 |
分類號 | 526.5 |
關鍵詞 | 地方財政能力; 教育經費負擔; 財政收支劃分法; 教育經費編列與管理法; Local fiscal capacity; Educational expenditure share; The law of governing the allocation of government revenue and expenditure; The law of preparation and management of government educational expenditures; |
語 文 | 中文(Chinese) |
中文摘要 | 民國89年12月教育經費編列與管理法公佈,依該法第九條第一項規定設置行政院教育基準委員會,以研訂教育基準及計算各級政府的教育經費基本需求,並且計算各級政府的教育經費應分擔數額,從而建立一套可行的教育經費負擔分攤機制乃成為我國教育預算制度之一大特色。現行法制將教育基準需求從整體的財政基準需求中獨立出來另行估算,地方政府的財政能力部分則無法如需求一樣與整體的財政能力做切割,此亦即設立教育經費分攤機制的最大困擾所在。本文提出三種教育經費負擔公式;「類基準收支差額法」、「經費分攤財源迴歸法」、以及「財政地位分級法」,俾做為政府建構教育經費分攤制度的參考與選擇。 |
英文摘要 | The government has faced a challenging problem of allocation in the educational budget ever since the Law of Preparation and Management of Government Education Expenditures was enacted in 2001. A special committee was established accordingly, and has been given an assignment to build on a government educational budget sharing mechanism, which is specifically required to connect with the fiscal capacities in local government. After in-depth study and creative thinking, we offer three different alternatives for reference in/ during govermment implementation. |
本系統中英文摘要資訊取自各篇刊載內容。